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INCOME TAX EXPENSE AND DEFERRED TAXES - Reconciliation of the tax expense using the statutory rate with the tax expense using the effective rate (Details) - CLP ($)
$ in Thousands
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Reconciliation of the tax expense using the statutory rate with the tax expense using the effective rate      
Net income before taxes $ 203,208,988 $ 178,022,719 $ 236,413,116
Tax expense at legal rate (27.0%) (54,866,427) (48,066,134) (63,831,541)
Effect of a different tax rate in other jurisdictions 860,745 1,032,950 (3,471,705)
Non-taxable revenues 10,868,055 2,417,582 9,507,807
Non-deductible expenses (2,935,310) (6,007,898) (4,664,045)
Tax effect of excess tax provision in previous periods 13,250,594 113,747 (3,316,278)
Tax effect of price-level restatement for Chilean companies (15,794,098) (5,936,464) 5,199,589
Subsidiaries tax withholding expense and other legal tax debits and credits 24,175,231 6,375,982 (590,718)
Adjustments to tax expense 7,828,362 (7,872,215) 6,136,355
Tax expense at effective rate $ (46,177,320) $ (54,905,399) $ (61,166,891)
Effective rate 22.70% 30.80% 25.90%